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2016 (10) TMI 914 - AT - Service TaxCable operator services - extended period of limitation - whether appellant is also liable to tax for the gross amount received from subscriber and paid to MSO apart from commission received? - Held that: - the appellant was admittedly only showing the commission amount as the value of services, which was being duly reflected by him in the returns so filed with the Revenue. No objection was ever raised by the Revenue. Infact, we find that the adoption of reflecting commission only in the ST-3 returns was a pattern adopted by most of cable operator service providers. In the absence of any positive evidence to reflect malafide on the part of assessee, we are of the view that imposition of penalty may not be justifiable - appeal allowed - decided in favor of appellant.
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